Clarification on GST rate applicable on supply of food and beverage services by educational institution
85\/04\/2019- GST Dated:- 1-1-2019 CGST – Circulars \/ Ordes
GST
Circular No. 85\/04\/2019- GST
\nF. No. 354\/428\/2018-TRU
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nTax research Unit
\n****
\nRoom No. 156, North Block,
\nNew Delhi, the 1st January, 2019
\nTo,
\nThe Principal Chief Commissioners\/ Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) \/
\nThe Principal Director Generals\/ Director Generals (All)
\nMadam\/Sir,
\nSubject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg.
\nRepresentations have been received seeking clarificatio<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices. Explanation 1 to the said entry states that such supply can take place at canteen, mess, cafeteria of an institution such as school, college, hospitals etc. On the other hand, Notification No. 12\/2017-Central Tax (Rate), Sl. No. 66 (a) exempts services provided by an educational institution to its students, faculty and staff. There is no conflict between the two entries. Entries in Notification No. 11\/2017-Central Tax (Rate) prescribing GST rates on service have to be read together with entries in exemption Notification No. 12\/2017-Central Tax (Rate) dated 28.06.2017. A supply which is specifically covered by any entry of Notification No. 12\/2017-Central Tax (Rate) dated 28-06-2017 is exempt from GST notwithstanding the fact that GST<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where the description given in column (3) of the table leaves no room for any doubt. Accordingly, it is clarified that supply of food and beverages by an educational institution to its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under Notification No. 12\/2017-Central Tax (Rate) dated 28.06.2017, vide Sl. No. 66 w.e.f. 01-07-2017 itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on GST rate applicable on supply of food and beverage services by educational institution85\/04\/2019- GST Dated:- 1-1-2019 CGST – Circulars \/ OrdesGSTCircular No. 85\/04\/2019- GST F. No. 354\/428\/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 1st January, 2019 To, The … Continue reading “Clarification on GST rate applicable on supply of food and beverage services by educational institution”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15858","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15858"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15858\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. In order to remove any doubts on the issue, Explanation 1 to Entry 7(i) of Notification No. 11\/2017-Central Tax (Rate) dated 28.06.2017 has been amended vide Notificatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n